Is the non-resident trading in the UK? (see INTM262200)

- NO
  - Is the non-resident trading in the development or dealing of UK Land? (see BIM60510)
    - NO
      - Need not consider case further
    - YES
      - Taxable to IT/CT
  - YES
    - Consider domestic IT charging provisions (see INTM262300)

Is the non-resident an individual? (see INTM262300)

- NO
  - Does the company trade in the UK through a PE? (see INTM264000)
    - NO
      - Consider domestic CT charging provisions (see INTM262300)
    - YES
      - Taxable to IT/CT
  - YES
    - Consider domestic IT charging provisions (see INTM262300)